(7)For the purposes of this section, "actual cost of planting" means the aggregate of-(i)the cost of preparing the land;(ii)the cost of seeds, cutting and nurseries;(iii)the cost of planting and replanting; and(iv)the cost of upkeep thereof for the previous year in which the land has been prepared and the three successive previous years next following such previous year, reduced by that portion of the cost, if any, as has been met directly or indirectly by any other person or authority:[Provided that where such cost exceeds-(i)forty thousand rupees per hectare in respect of land situate in a hilly area comprised in the district of Darjeeling, or(ii)thirty-five thousand rupees per hectare in respect of land situate in a hilly area comprised in an area other than the district of Darjeeling, or(iii)thirty thousand rupees per hectare in any other area, then, the excess shall be ignored.Explanation. - For the purposes of this proviso, "district of Darjeeling" means the District of Darjeeling as on the 28th day of February, 1981, being the date of introduction of the Finance Bill, 1981, in the House of the People.
